Thomas G. Hancuch, Vedder Price Shareholder, wrote an article titled "The Affordable Care Act Ups the Ante for Worker Misclassification" for the American Bar Association's Section of Labor and Employment Law's Employee Benefits Committee Newsletter. The article points out that the Patient Protection and Affordable Care Act (ACA) increases the potential adverse consequences that may flow from the misclassification of employees as independent contractors. Mr. Hancuch writes, "Unlike payroll tax and income tax withholding penalties, which are generally proportionate to the number of workers misclassified and the compensation paid, the penalties assessable under the ACA, in certain circumstances, may be wholly disproportionate to the number of workers misclassified." He notes that this is because the misclassification may trigger the assessment of ACA excise tax penalties based on the employer's entire full-time workforce.